Book of account.



No. 656 -01. Patented Au [4, mo.

E. MAYER.

' flunk 0F ACCOUNT.

(Application filed Dec. 27, 1898.)

(No Model.)

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ESROM MAYER, OF FREEPORT, ILLINOIS.

BOOK OF ACCOUNT.

SPECIFICATION forming part of Letters Patent No. 656,031, dated August14, 1900. Application filed December 27, 1898. Serial No. 700,301. (Nomodel.)

To all whom it may concern:

Be it known that I, ESROM MAYER, a citizen of the United States ofAmerica, residing at Freeport, in the county of Stephenson and State ofIllinois, have invented certain new and useful Improvements in Books ofAccount, of which the followingis a'specification.

My invention relates to improvements in books of account, its objectbeing to provide a convenient means for facilitating the transfer offootings from the bottom of one page to the top of the next succeedingpage or any other page on which it may be desirable to continue theaccounts carried forward.

While the invention may be applied to any form of ledger, it isparticularly adapted for use with what are known as multiple-columnbooks of account, in which the leading accounts of a business arecarried in parallel,

columns on the same page. I have embodied the improvement in a book ofthis type having suitable rulings and headings for the accounts of abuilding and loan association, and the drawing accompanying thisspecification illustrates a double page of such a book, certain columnsbeing, however, omitted in order not to too greatly reduce the scale towhich the drawing is made.

In the drawing referred to, A A are two pages lying in contact with eachother when the book is closed and ruled so as to form one completedouble page when the book is opened, as shown. The left-hand page A hasa date-column and a space for the entry of the names, and the remainderof this page and the whole of the right-hand page are ruled in parallelcolumns headed by the printed titles of the different leading accounts,each account being also preferably designated by a numeral. Each pagehas near its lower edge a space for the footings of its columns, andbelow this footing-space each page or leaf is formed with a transverseline of perforations, below which is a narrow strip adapted to receivecopies of the footings of the columns, the column -rulings beingextended downward across the strip. The strips 011 the two pagesA A aredesignated by the letters B B, and since all the double pages of thebook are alike it is evident that the reverse face of the strip Be-thatis, the face not shown in the drawing-must be ruled the same as thevisible face of the strip B. On this fact depends one principal featureof convenience in the use of the strip, as will readily be seen from thefollowing explanation of the use of the device.

'When any given double page of the book is full, all the columns arefooted, the footings being placed in the footing-space extending acrossthe double page, as shown in the drawing and as already described. Thishaving been done, the footings on the left-hand page A are copied on thecorresponding face of the strip 13; but instead of copying the footingsof the page A on the strip B the strip B is detached along the line ofperforations (but not at its inner end) and is then turned over orfolded forward to cover the strip B, the reverse face of the strip Bbeing thus brought into view and all its columns being immediately belowthe corresponding columns of the page A. The footings on the page A arethen copied on the reverse side of the strip B, and this single stripthen has on its two faces the footings of the two pages A A. The stripislthen torn loose at its inner end, and the footings may then beconveniently copied from the facings of the strip to the heads of thepages of any double page to which the accounts are to be carried.

The single pages of each double page of any book of this class willordinarily be ruled somewhat differently from each other, so that therecan be no possibility of mistake in transferring the footings from thefaces of the slip to the heads of the new pages to which the footingsare to be carried forward. It may expedient, however, as a furthersafeguard against any possible mistake to print on the transfer-stripseither the names or the numerals appearing at the heads of the corresponding columns, thus absolutely identifying each footing on the stripwith the account to which it belongs.

Having now described and explained my invention, What I claim as new,and desire to secure by Letters Patent, is-

A book of account having double pages lying on opposite sides of avertical foldingline and ruled in columns parallel to said folding-line,for sets of accounts, each leaf being provided with adetachablefooting-strip ICO across its lower end and each such footinghand atFreeport, in the county of Stephenstrip being adapted to receive, on itstwo son and State of Illinois, this 15th day of Defaces, the respectivefootings of the columns cember, A. D. 1898. of the two single pages of adouble page, and ESROM MAYER. 5 to be detached and used in carryingforward Witnesses:

the footings, substantially as described. JACOB KROHN,-

In witness whereof I have hereunto set my HORACE S. WEBSTER.

